Doing taxes for a relative, first year small business at home. Needing to know where to put entire purchase cost of (used) computer and software for the business. He purchased the computer from his previous employer; this is the computer he used while employed with employer. So according to IRS, it cannot be put under Bonus Depreciation since he himself used it before: "The used property requirement is met if the acquisition of the used property by the taxpayer meets the following five requirements: (a) the property was not used by the taxpayer or a predecessor at any time prior...